Frequently Asked Questions on VAT

Under what conditions is import VAT suspended?

The goods are under customs duty suspension arrangements in accordance with the GCC Common Customs Law

The goods enter the country under temporary arrangements

The goods are placed in a customs warehouse

The goods are in transit

The goods are intended to be re-exported by the same person who imported them
The Federal Tax Authority may require a cash deposit equal to the value of the import VAT before allowing the goods not to be treated as imports.